VAT refund from Macedonia

"Foreign companies, registered for VAT refund in their origin countries, taxpayers without headquarters or a branch office and without performing any supply in Republic of Macedonia, or without outstanding sales tax, shall, upon their request, and in cases of reciprocity, be entitled to refund the tax credit that may be deduced, according to a special procedure."

"The international organizations and their members shall, upon their request, be entitled to Value Added Tax refunding for supply of goods or services according to the conditions and limitations established with the international agreements."

Such companies and organizations shall be entitled to refund the tax for undertaken expenses for:

- Rent, lease, hire of offices, halls, storehouses,

- Fairs, exhibitions, conference's included activities,

- Rent, lease, hire of telephone line and other telecommunication services, satellite, etc.,

- Stuff hire,

- Lawyers, consultants,

- Transportation, tolls, terminal,

- Seminary, parley,

- Fuel (except for cars),

- Sub constructing, mounting and assembling goods.

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Foreign companies and organizations are generally entitled to Value Added Tax refunding for supply of goods or services from Macedonia, exempt in cases of:

• fuel and spare parts for personal cars as well as mechanic servicing,

• hotel and restaurant expenses,

• amusement and recreation,

• personal transport, and

• supply of refrigerators, audio and video equipment, carpets and arts.

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Postulate to be entitled to Value Added Tax refunding for supply of goods or services are:

- To get a Certificate of VAT registration in original

- The supply of goods or services may not be tax exempted,

- Original Invoice where the Value Added Tax for supply of goods should be separately stated and collected when the selling-purchasing price is paid. (Any document issued from the taxpayer or other person upon his order for delivered supply, shall be considered as an invoice.)

- proof of payment

- the goods must be transported abroad.

If you fulfill the above mentioned conditions, and wish to reclaim VAT, contact us for VAT refund from Republic of Macedonia. We will take care about the whole procedure.

Law on Value Added Tax of Republic of Macedonia

VAT refund from EU and worldwide

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